 | United States - 1920 - 1052 pages
...portion of the gross estate of said decedent. (TP 2530.) Determination of vnUe of net estnfp. SEC. 203. tled " An act to prohibit the importation and use of opium for other than medici — (1) Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid... | |
 | United States - 1920 - 1064 pages
...by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value of o(D^™i0n,at;]0e; the net estate shall be determined — estate. (a) In the case of a resident, by... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 802 pages
...the close of the taxable year for which the return is made. Amendments to section 403 are as follows: SEC. 403. That for the purpose of the tax the value of the net estate shall he determined — • (a) In the ca;e of a resident, by deducting from the value of the gross estate... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...it by a; comparison of these sections. Senator SMOOT. All that you intend to do is to amend section 403 : '' That for the purpose of the tax the value of the net estate shall bo determined " including " any community chest, fund, or foundation I " Mr. GREENOUÍÍH. Yes, sir.... | |
 | United States - 1921 - 642 pages
...by all other beneficiaries as insurance under policies taken out by the decedent upon his own life. SEC. 403. That for the purpose of the tax the value of the net Net value deterestate shall be determined — (a) In the case of a resident, by deducting from the... | |
 | Rex Frye - 1921 - 350 pages
...purpose of the tax the value Determination of the net estate shall be determined— of value of net (a) In the case of a resident, by deducting from the value of the gross estate— (1) Such amounts for funeral expenses, administration expenses, claims against the... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 490 pages
...approved February 24, 1919 — section 403 in addition to providing for a tax on the net estate, provided that for the purpose of the tax the value of the net estate snall be determined — (a) In the case of a resident, by deducting from the value of the gross estate—... | |
 | 1922 - 1114 pages
...death of all property, real or personal, tangible or intangible, wherever situated. * * * "Sec. 203. That for the purpose of the tax the value of the net...of a resident, by deducting from the value of the gross estate — "(1) Such amounts for funeral expenses, administration expenses, claims against the... | |
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That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate... 
